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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-real-estate-real-estate-accounting/
课程评论：没有评论
**课程名称：** 房地产会计：房地产会计 **课程概述：** 本课程旨在探讨会计作为提高房地产企业和投资者绩效的关键工具的价值。我们将深入了解从房产收购到处置（出售）过程中，如何从簿记和税务角度 best way 捕捉会计信息。课程将重点关注会计处理、文件记录以及税务规划机会，帮助学生深入理解房地产领域的会计和税务知识，从而为房地产专业人士/投资者提供更明智的投资决策。 **核心主题包括：** 1. **购置前会计：** 探讨在房产购置前的各项会计准备和考量。 2. **购置会计：** 重点关注房产购置时的会计处理，特别是“成本分摊研究”（cost-segregation study）的应用。 3. **房地产运营会计：** 深入讲解房地产运营过程中的会计核算，重点关注折旧（depreciation）和净营业亏损（NOL）的处理。 4. **房地产销售会计：** 讲解房地产出售时的会计处理和相关税务问题。 5. **税务规划机会：** 探讨启动企业时的费用抵扣（start-up deductions）和退出策略（exit strategies）等税务规划机会。 **教学方法：** 为了便于理解，课程将通过一个虚构的公司案例进行讲解。Niva，一位对房地产充满兴趣的投资者，组建了一个由顶尖顾问组成的团队（包括房产经纪人、住宅房地产律师、会计师、物业管理公司和验房师），协助她购买和管理她的第一处出租房产。Niva深知许多投资者曾犯下灾难性错误，因此她致力于降低自身犯错的概率。在房产收购后，物业管理公司负责日常运营，而Niva则专注于整体资产管理。 **学习目标：** 课程将作出若干假设，以涵盖房地产交易、相关会计处理以及潜在税务后果的各个主要方面，从而确保学生对这些知识有扎实的掌握。
In this course, we explore the value of accounting as a key tool for improved performance for real estate businesses and investors. We will look at the best way to capture accounting information from the acquisition of the property from both the bookkeeping as well as tax perspective to its disposal (sale).We will look into the accounting end and documentation as well as tax planning opportunities to help students develop a deeper understanding of both accounting and tax for real estate in an effort to assist real estate professionals/investors to make better-informed decisions about the portfolios.Some of the most important topics we will cover include:1. Pre-acquisition accounting2. Acquisition accounting (emphasis on the cost-segregation study)3. Real estate operations accounting (emphasis on depreciation and NOL)4. Sale of real estate accounting5. Tax planning opportunities (start-up deductions, exit strategies)To make the content of the course easier to digest we will use a fictitious company, launched by Niva. Niva is interested in the real estate business. As a prudent investor, she recruits a world-class team of advisors to help her purchase and manage her first rental property. She brings on board a great broker, residential real estate attorney, accountant, property management company, and an inspector. As a brilliant real estate investor, she knows that many people have made catastrophic mistakes. She intends to reduce the likelihood of making those herself. After the acquisition, the property management oversees daily operations, while she focuses on overall asset management.To ensure the learning in the course, we will make a number of assumptions in an effort to cover all the major parts of the real estate transactions, their respective accounting, and potential tax consequences.
